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Where a person makes know-how or similar payments to a resident of a country with which Canada has a comprehensive tax treaty in force, the appropriate convention or agreement should be consulted both as to taxability of the payments and applicable rates. 35. ... Tax Convention, payments for such services otherwise taxable under subparagraph 212(1)(d)(iii) are exempt from Canadian tax pursuant to Article I of the Convention. ...

A person who is not a factual resident in Canada, and who is not deemed to be resident in Canada pursuant to another specific provision (for example, paragraph 250(1)(c)), is deemed by paragraph 250(1)(g) to be resident in Canada if he or she at any time in the year was, under an agreement or a convention (including a tax treaty) between Canada and another country, entitled to an exemption from an income tax that would otherwise be payable in that other country in respect of income from any source and the exemption under the agreement or convention applies to all or substantially all of his or her income from all sources (that is, the person is subject to tax in the other country on less than 10% of his or her income as a result of the exemption), and the person was entitled to the exemption because he or she was related to, or a member of the family of, an individual (other than a trust) who was resident (including deemed resident) in Canada at the particular time. ¶ 4. ...

A person who is not a factual resident in Canada, and who is not deemed to be resident in Canada pursuant to another specific provision (for example, paragraph 250(1)(c)), is deemed by paragraph 250(1)(g) to be resident in Canada if he or she at any time in the year was, under an agreement or a convention (including a tax treaty) between Canada and another country, entitled to an exemption from an income tax that would otherwise be payable in that other country in respect of income from any source and the exemption under the agreement or convention applies to all or substantially all of his or her income from all sources (that is, the person is subject to tax in the other country on less than 10% of his or her income as a result of the exemption), and the person was entitled to the exemption because he or she was related to, or a member of the family of, an individual (other than a trust) who was resident (including deemed resident) in Canada at the particular time. ¶ 4. ...

If you are a landed immigrant or Convention refugee, you should apply as soon as possible after you and your child arrive in Canada. ...

This conclusion is consistent with the recent amendments to Article 5 of the OECD Model Convention. ... Canada had an observation on this point in respect of Article 12 of the OECD Model Convention. ... As a result, such a payment would now be considered to be within Article 7 of Canada's treaties that follow the OECD Model Convention. ...

This conclusion is consistent with the recent amendments to Article 5 of the OECD Model Convention. ... Canada had an observation on this point in respect of Article 12 of the OECD Model Convention. ... As a result, such a payment would now be considered to be within Article 7 of Canada's treaties that follow the OECD Model Convention. ...

Effective April 8, 2013, several new services are available for GST/HST return filers: Electronic filing of Form GST106 Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages can be filed through an online Web form when filing a GST34 return using GST/HST NETFILE or “File a return” in My Business Account and Represent a Client. ... GST/HST forms GST60 GST/HST Return for Acquisition of Real Property GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund GST71 Notification of Accounting Periods for GST/HST GST115 GST/HST Rebate Application for Tour Packages GST189 General Application for Rebate of GST/HST GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS Construction Summary Worksheet GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land GST193 GST/HST Transitional Rebate Application for Purchasers of New Housing GST370 Employee and Partner GST/HST Rebate Application GST489 Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST515 Direct Deposit Request for the GST/HST New Housing Rebate GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units RC199 Voluntary Disclosures Program (VDP)- Taxpayer Agreement RC376 Taxpayer Relief Request Statement of Income and Expenses and Assets and Liabilities for Individuals RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC7000-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate RC7000-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate RC7001-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7001-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Residential Condominiums RC7002-BC British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7002-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Apartment Buildings RC7003-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate for Non-Registrant First Resellers RC7003-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate for Non-registrant First Resellers RC7004-BC British Columbia Transition Rebate RC7066-SCH Provincial Schedule- GST/HST Public Service Bodies' Rebate RC7190-BC GST190 British Columbia Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-BC GST191 British Columbia Rebate Schedule RC7191-ON GST191 Ontario Rebate Schedule RC7271 Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST RC7524-BC GST524 British Columbia Rebate Schedule GST/HST guides, booklets and pamphlets RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada- GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates RC4034 GST/HST Public Service Bodies' Rebate RC4036 GST/HST Information for the Travel and Convention Industry RC4049 GST/HST Information for Municipalities RC4058 Quick Method of Accounting for GST/HST RC4072 First Nations Tax (FNT) RC4080 GST/HST Information for Freight Carriers RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4091 GST/HST Rebate for Partners- Includes Form GST370 RC4100 Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4103 GST/HST Information for Suppliers of Publications RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases RC4231 GST/HST New Residential Rental Property Rebate RC4247 The Special Quick Method of Accounting for Public Service Bodies RC4365 First Nations Goods and Services Tax (FNGST) GST/HST info sheets GI-095 Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia (revised) GI-096 Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia (revised) GI-099 Builders and Electronic Filing Requirements (revised) GI-118 Builders and GST/HST NETFILE (revised) GI-135 Prince Edward Island: Transition to the Harmonized Sales Tax- Services GI-136 Prince Edward Island: Transition to the Harmonized Sales Tax- Intangible Personal Property GI-137 Prince Edward Island: Transition to the Harmonized Sales Tax- Memberships GI-138 Prince Edward Island: Transition to the Harmonized Sales Tax- Passenger Transportation Services GI-139 Prince Edward Island: Transition to the Harmonized Sales Tax- Admissions GI-140 Prince Edward Island: Transition to the Harmonized Sales Tax- Freight Transportation Services GI-141 Prince Edward Island: Transition to the Harmonized Sales Tax- Transportation Passes GI-142 Prince Edward Island: Transition to the Harmonized Sales Tax- Prepaid Funeral and Cemetery Arrangements and Interment Property GI-143 Prince Edward Island: Transition to the Harmonized Sales Tax- Tour Packages GI-144 Harmonized Sales Tax: Purchasers of New Housing in Prince Edward Island GI-145 Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Prince Edward Island GI-146 Harmonized Sales Tax: Information for Builders of New Housing in Prince Edward Island GI-147 Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate in Prince Edward Island GI-148 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate and the P.E.I. ...

GST/HST rebate to non-residents for tour package accommodations Generally, a rebate is currently available under the Foreign Convention and Tour Incentive Program (FCTIP) to non-resident individuals and non-resident tour operators for the GST/HST that is payable in respect of the Canadian short-term accommodation or camping accommodation portion of eligible tour packages. ... A rebate under FCTIP will continue to be available for certain expenses related to foreign conventions. ... Go to the Foreign Convention and Tour Incentive Program webpage for further information. ...

If the non- resident is a resident of a country that has a tax convention or agreement with Canada, exemption may be afforded under its provisions. ...

Where a non-resident beneficiary is a resident of the United States, Article XXII of the Canada- United States Income Tax Convention (1980) exempts from Part XIII tax any portion of the trust's income paid or credited to the non-resident that can be shown to be out of income received from sources outside Canada. ...